T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 350.51r7.1 Disposition versions

2016-02-01

350.51R7.1. The prescribed information for the purposes of the second paragraph of section 350.51 of the Act is the following where the operator is not a registrant:

(1)  the information required under paragraphs 1 to 4 of section 350.51R3;

(2)  a sufficiently detailed description of each property or service supplied;

(3)  where an admission or payment of another property or service entitles the recipient to one or more beverages,

(a)  a mention to the effect that the property or service includes the supply of a beverage;

(b)  a mention concerning the number of beverages included; and

(c)  a sufficiently detailed description of each beverage included;

(4)  the amount paid or payable by the recipient in respect of each property or service supplied or, if the property or service is provided free of charge, mention to that effect; and

(5)  the total amount paid or payable for the supply.

O.C. 586-2015, s. 5.